ATINAL: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ATINAL
Largest movements
- Cash -€38,186
down €38,186 (-48.1%), from €79,385 to €41,199
mainly Investment in fixed assets (net) (-€56,100) and Trade debts (-€9,828)
- Tangible fixed assets +€33,604
up €33,604 (+56.2%), from €59,745 to €93,349
of which Other tangible fixed assets: +€36,415
- Stocks and contracts +€3,100
up €3,100 (+40.5%), from €7,658 to €10,758
- Tax, wage and social debts +€11,180
up €11,180 (+74.2%), from €15,068 to €26,248
of which Remuneration and social security: +€17,164
- Trade debts -€9,828
down €9,828 (-91.0%), from €10,804 to €976
- Debts after one year -€7,237
down €7,237 (-44.4%), from €16,305 to €9,067
- Profit (loss) carried forward +€3,150
up €3,150 (+3.3%), from €94,794 to €97,944
- Gross operating margin -€39,947
down €39,947 (-24.4%), from €163,385 to €123,438
- Depreciation +€9,766
up €9,766 (+76.7%), from €12,729 to €22,496
- Taxes -€7,523
down €7,523 (-60.5%), from €12,432 to €4,909
- Staff costs -€5,522
down €5,522 (-6.3%), from €88,097 to €82,576
- Other operating charges -€3,741
down €3,741 (-53.2%), from €7,035 to €3,294
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,998 | €149,533 | -€2,464 | -1.6% |
| Fixed assets | 21/28 | €59,745 | €93,349 | +€33,604 | +56.2% |
| Tangible fixed assets | 22/27 | €59,745 | €93,349 | +€33,604 | +56.2% |
| Furniture and vehicles | 24 | €21,968 | €30,007 | +€8,039 | +36.6% |
| Leasing and similar rights | 25 | €34,276 | €23,425 | -€10,851 | -31.7% |
| Other tangible fixed assets | 26 | €3,501 | €39,916 | +€36,415 | +1040.3% |
| Current assets | 29/58 | €92,253 | €56,185 | -€36,069 | -39.1% |
| Stocks and contracts in progress | 3 | €7,658 | €10,758 | +€3,100 | +40.5% |
| Stocks | 30/36 | €7,658 | €10,758 | +€3,100 | +40.5% |
| Amounts receivable within one year | 40/41 | €5,210 | €4,227 | -€983 | -18.9% |
| Trade receivables | 40 | €5,100 | - | -€5,100 | |
| Other amounts receivable | 41 | €110 | €4,227 | +€4,117 | +3727.3% |
| Cash at bank and in hand | 54/58 | €79,385 | €41,199 | -€38,186 | -48.1% |
| Total equity and liabilities | 10/49 | €151,998 | €149,533 | -€2,464 | -1.6% |
| Equity | 10/15 | €102,854 | €106,004 | +€3,150 | +3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,794 | €97,944 | +€3,150 | +3.3% |
| Amounts payable | 17/49 | €49,144 | €43,529 | -€5,615 | -11.4% |
| Amounts payable after more than one year | 17 | €16,305 | €9,067 | -€7,237 | -44.4% |
| Financial debts | 170/4 | €16,305 | €9,067 | -€7,237 | -44.4% |
| Amounts payable within one year | 42/48 | €32,839 | €34,462 | +€1,623 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €6,777 | €7,237 | +€460 | +6.8% |
| Trade debts | 44 | €10,804 | €976 | -€9,828 | -91.0% |
| Suppliers | 440/4 | €10,804 | €976 | -€9,828 | -91.0% |
| Taxes, remuneration and social security | 45 | €15,068 | €26,248 | +€11,180 | +74.2% |
| Taxes | 450/3 | €14,815 | €8,832 | -€5,984 | -40.4% |
| Remuneration and social security | 454/9 | €253 | €17,416 | +€17,164 | +6793.5% |
| Other amounts payable | 47/48 | €190 | - | -€190 | |
| Remuneration, social security and pensions | 62 | €88,097 | €82,576 | -€5,522 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,729 | €22,496 | +€9,766 | +76.7% |
| Other operating charges | 640/8 | €7,035 | €3,294 | -€3,741 | -53.2% |
| Gross operating margin | 9900 | €163,385 | €123,438 | -€39,947 | -24.4% |
| Operating profit (loss) | 9901 | €55,523 | €15,073 | -€40,451 | -72.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.4% |
| Financial charges | 65/66B | €5,014 | €7,014 | +€2,000 | +39.9% |
| Recurring financial charges | 65 | €5,014 | €7,014 | +€2,000 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €50,510 | €8,059 | -€42,451 | -84.0% |
| Income taxes | 67/77 | €12,432 | €4,909 | -€7,523 | -60.5% |
| Profit (loss) for the period | 9904 | €38,079 | €3,150 | -€34,928 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,079 | €3,150 | -€34,928 | -91.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.